Civic Intelligence

Associated Students Inc California State Polytechnic Univ Pomona

990 • Fiscal year 2014 • EIN 95-2259044

Jul 01, 2013 to Jun 30, 2014 • Filed on May 13, 2015

Organization ProfileWWW.ASI.CSUPOMONA.EDU
3801 W Temple Avenue Building 35Room/Suite 212291768

(909) 869-2800

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

77th percentile

0.57x

Higher debt load relative to assets than 77% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

76th percentile

0.70x

Higher debt load relative to revenue than 76% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Net Margin

29th percentile

-2.2%

Higher net margin than 29% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

64th percentile

$150,394

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Asset Growth

49th percentile

2.4%

Faster asset growth than 49% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

54th percentile

5.2%

Faster revenue growth than 54% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2012 to 2014

Balance Sheet
Liabilities / Assets77th percentile

Assets

Up

$8,455,037

Up $200,135 (+2.4%) from 2013

Net Assets

Down

$3,664,853

Down $105,864 (-2.8%) from 2013

Liabilities

Up

$4,790,184

Up $305,999 (+6.8%) from 2013

Revenue And Expenses
Liabilities / Revenue76th percentileNet Margin29th percentile

Revenue

$6,807,520

No earlier filing loaded for comparison.

Expenses

Up

$6,959,593

Up $887,951 (+15%) from 2013

Net Income

-$152,073

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth49th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$60M$40M$20M$0Assets 2011: $7,225,026Liabilities 2011: $4,593,082Net Assets 2011: $2,631,9442011Assets 2012: $7,718,325Liabilities 2012: $4,617,889Net Assets 2012: $3,100,4362012Assets 2013: $8,254,902Liabilities 2013: $4,484,185Net Assets 2013: $3,770,7172013Assets 2014: $8,455,037Liabilities 2014: $4,790,184Net Assets 2014: $3,664,8532014Assets 2015: $11,442,198Liabilities 2015: $6,573,694Net Assets 2015: $4,868,5042015Assets 2016: $14,234,601Liabilities 2016: $6,776,622Net Assets 2016: $7,457,9792016Assets 2017: $18,127,359Liabilities 2017: $7,300,648Net Assets 2017: $10,826,7112017Assets 2018: $21,563,609Liabilities 2018: $6,465,009Net Assets 2018: $15,098,6002018Assets 2019: $25,581,531Liabilities 2019: $9,698,560Net Assets 2019: $15,882,9712019Assets 2020: $30,202,151Liabilities 2020: $8,864,419Net Assets 2020: $21,337,7322020Assets 2021: $37,354,192Liabilities 2021: $9,197,254Net Assets 2021: $28,156,9382021Assets 2022: $43,036,726Liabilities 2022: $6,642,072Net Assets 2022: $36,394,6542022Assets 2023: $47,184,605Liabilities 2023: $6,359,712Net Assets 2023: $40,824,8932023Assets 2024: $51,775,168Liabilities 2024: $6,077,078Net Assets 2024: $45,698,0902024Assets 2025: $56,227,869Liabilities 2025: $5,834,723Net Assets 2025: $50,393,1462025

Highlighted filing

2014

Assets$8,455,037
Liabilities$4,790,184
Net Assets$3,664,853
Open 2014 Filing

Operations Trend

Revenue Growth54th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$30M$20M$10M$0-$10MRevenue 2011: $6,095,149Expenses 2011: $6,026,103Net Income 2011: $69,0462011Revenue 2012: $6,151,410Expenses 2012: $5,775,791Net Income 2012: $375,6192012Expenses 2013: $6,071,6422013Revenue 2014: $6,807,520Expenses 2014: $6,959,593Net Income 2014: -$152,0732014Revenue 2015: $11,508,792Expenses 2015: $9,339,096Net Income 2015: $2,169,6962015Revenue 2016: $13,395,300Expenses 2016: $10,902,661Net Income 2016: $2,492,6392016Revenue 2017: $15,089,957Expenses 2017: $11,551,696Net Income 2017: $3,538,2612017Revenue 2018: $16,497,555Expenses 2018: $12,924,547Net Income 2018: $3,573,0082018Revenue 2019: $17,641,696Expenses 2019: $15,305,344Net Income 2019: $2,336,3522019Revenue 2020: $19,252,961Expenses 2020: $13,426,713Net Income 2020: $5,826,2482020Revenue 2021: $18,057,704Expenses 2021: $10,888,774Net Income 2021: $7,168,9302021Revenue 2022: $21,400,695Expenses 2022: $14,108,675Net Income 2022: $7,292,0202022Revenue 2023: $20,972,262Expenses 2023: $17,989,495Net Income 2023: $2,982,7672023Revenue 2024: $21,442,935Expenses 2024: $17,755,656Net Income 2024: $3,687,2792024Revenue 2025: $22,733,502Expenses 2025: $17,070,122Net Income 2025: $5,663,3802025

Highlighted filing

2014

Revenue$6,807,520
Expenses$6,959,593
Net Income-$152,073
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 13, 2015
Return Version
2013v4.0
Gross Receipts
$6,807,520
Mission and Program Overview

Mission

Associated students, inc. California state polytechnic university pomona is a california state university recognized auxiliary organization and a non-profit corporation that seeks to: foster student advocacy, representation, engagement and academic success. To establish opportunities for learning, leadership and development for students and its staff and to create an environment that promotes collaborative partnerships, cultural diversity and campus pride. We also provide high quality facilities, programs and services to students, administrators, faculty, staff, alumni and the off-campus community.

Associated students incorporated, cal poly pomona is a california state university recognized auxiliary organization and a nonprofit corporation that seeks to: foster student advocacy, representation, engagement and academic success; establish opportunities for learning, leadership and development for students and its staff; create an environment that promotes collaborative partnerships, cultural diversity and campus pride; and provide high quality facilities, programs and services to students, administrators, faculty, staff, alumni and the off-campus community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$7,442,030$7,402,910▼ $39,120
Accounts Receivable$247,747$466,951▲ $219,204
Cash and Non-Interest-Bearing Accounts$336,266$378,245▲ $41,979
Prepaid Expenses and Deferred Charges$88,806$104,653▲ $15,847
Land, Buildings, and Equipment, Net$140,053$102,278▼ $37,775
Total Assets$8,254,902$8,455,037▲ $200,135
Liabilities
Other Liabilities$3,921,515$4,001,875▲ $80,360
Accounts Payable and Accrued Expenses$539,099$763,051▲ $223,952
Deferred Revenue$23,571$25,258▲ $1,687
Total Liabilities$4,484,185$4,790,184▲ $305,999
Net Assets / Fund Balance
Unrestricted Net Assets$3,770,717$3,664,853▼ $105,864
Total Net Assets Fund Balance$3,770,717$3,664,853▼ $105,864
Total Liabilities and Net Assets / Fund Balance$8,254,902$8,455,037▲ $200,135

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$56,771$467,473-
Leasehold Improvements$45,507$576,923-
Compensation and Service Providers
Top Officer Pay64th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cora M CullaExecutive DiFT$121,794$28,600$150,394
Cora M CullaExecutive Director-$121,794$28,600$150,394
Powell R VelascoAssoc. ExecuFT$87,459$21,274$108,733
Krista SmithRecreation DFT$77,644$13,642$91,286
Barnaby PeakeDirector ofFT$65,749$23,316$89,065
Terri H BellDirector ofFT$60,636$26,723$87,359

Board Members and Trustees

NameTitle
Johndaniel MoralesAsi Attorney
Christine HallAsi Presiden
Jared TolbertAsi Senator
Alec JaltorossianAsi Treasure
Joe ShashatyAsi Vice-pre
Jordan GonzalezBusiness Sen
Brenda MagdalenoCchm Senator
Jai Oni SlyCeis Senator
Raquel MercadoClass Senato
Jasmine AndinoEngineering
Martin MaresEnv Design S
Obi OkaforScience Sena
Collin DanahySenator-at-l
Louis HarfoucheSenator-at-l
Nailah GivensSenator-at-l
Tj CogginsSenator-at-l
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$6,380,585
Investment Income
$14,871
Other Revenue
$412,064
Change in Net Assets
$-152,073

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,807,520
Revenue Not Reported on Form 990
$46,209
Total Revenue per Audited Statements
$6,853,729
Total Revenue per Form 990
$6,807,520
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,226,348
Other Expenses$2,665,360
Grants and Similar Amounts Paid$67,885
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,514,787$1,009,858-$2,524,645
Other Employee Benefits$704,920$469,946-$1,174,866
Current Officers, Directors, Trustees, and Key Employees$316,102$210,735-$526,837
Occupancy$208,886$139,257-$348,143
Fees for Services Legal$72,913$48,608-$121,521
Advertising$64,692$43,128-$107,820
Office Expenses$64,567$43,044-$107,611
Other Expenses$62,728$41,819-$104,547
Insurance$49,377$32,918-$82,295
Grants to Domestic Individuals$67,885--$67,885
Depreciation Depletion$34,594$23,063-$57,657
All Other Expenses$23,299$15,532-$38,831
Fees for Services Accounting$13,021$8,681-$21,702
Information Technology$12,808$8,539-$21,347
Conferences and Meetings$7,443$4,962-$12,405
Total Functional Expenses$4,782,734$2,176,859$0$6,959,593

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,959,593
Total Expenses per Audited Statements$6,959,593
Total Expenses per Form 990$6,959,593
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Postretirement Benefit Payable$3,274,641
Funds Held for Student Organizations$727,234
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“The members of the organization are the students of california state polytechnic university, pomona.”

Form 990, Page 6, Part VI, Line 7A

“Members are elected as part of annual university-wide elections open for voting to enrolled california state polytechnic university, pomona students.”

Form 990, Page 6, Part VI, Line 11B

“The 990 tax return is presented to the asi senate for review. Each member of the asi senate will be provided with "guidance for board review of form 990." when the tax return is signed and sent to the irs, a copy will then be posted on the asi website.”

Form 990, Page 6, Part VI, Line 12C

“Annually, management level employees, asi senate and the executive board are required to review the conflict of interest policy and sign their acknowledgement. If there is a potential conflict, the policy guidelines are followed.”

Form 990, Page 6, Part VI, Line 15A

“Periodically, a consultant is contracted to evaluate compensation levels. Consultant recommendations are presented to the personnel review committee composed of student executives and campus representatives for review, approval, and appropriate action. The asi by-laws describe the setting of compensation.”

Form 990, Page 6, Part VI, Line 15B

“Periodically, a consultant is contracted to evaluate compensation levels. Consultant recommendations are presented to the personnel review committee composed of student executives and campus representatives for review, approval, and appropriate action. The asi by-laws describe the setting of compensation.”

Form 990, Page 6, Part VI, Line 19

“The documents are readily available to the public upon request.”

Filing and Contact Details

Filer

EIN
95-2259044
Phone
9098692800

Signing Officer

Name
Cora M Culla
Title
Executive Director
Phone
9098692800
Signed
2015-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cora M Culla
Formed
1963
Legal Domicile
CA
Voting Board Members
14
Independent Board Members
0
Employees
298

Preparer

Preparer
Tina Henton CPA
Phone
6268577300
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Associated students incorporated, cal poly pomona is a california state university recognized auxiliary organization and a nonprofit corporation that seeks to: foster student advocacy, representation, engagement and academic success; establish opportunities for learning, leadership and development for students and its staff; create an environment that promotes collaborative partnerships, cultural diversity and campus pride; and provide high quality facilities, programs and services to students, administrators, faculty, staff, alumni and the off-campus community.”

Form 990, Part XI, Line 9

“Postretirement benefit changes 46,209”

Financial Statement Notes

Schedule D, Page 3, Part X

“Asi is exempt from federal income and state franchise taxes under section 50l(c)(3) of the internal revenue code and corresponding california statutes. Accordingly, no income tax provision has been recorded. Asi has evaluated its tax positions and the certainty as to whether those positions will be sustained in the event of an audit by taxing authorities at the federal and state levels. The primary tax positions evaluated are related to asi's continued qualification as a taxexempt organization and whether there is unrelated business income activity conducted that would be taxable. Management has determined that all income tax positions are more likely than not (>50%) of being sustained upon potential audit or examination; therefore, no disclosures of uncertain income tax positions are required. Asi files informational returns in the u.s. Federal jurisdiction, and the state of california. The statute of limitations for federal and california state purposes is generally three and four years, respectively.”

Schedule D, Page 4, Part XI, Line 2D

“Postretirement benefit changes 46,209”

Raw XML AppendixShowing 400 of 747 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt10SENATOR-AT-L
IRS990/Form990PartVIISectionAGrp/TitleTxt11ENV DESIGN S
IRS990/Form990PartVIISectionAGrp/TitleTxt12ENGINEERING
IRS990/Form990PartVIISectionAGrp/TitleTxt13BUSINESS SEN
IRS990/Form990PartVIISectionAGrp/TitleTxt14CLASS SENATO
IRS990/Form990PartVIISectionAGrp/TitleTxt15CCHM SENATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16CEIS SENATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17SENATOR-AT-L
IRS990/Form990PartVIISectionAGrp/TitleTxt18SCIENCE SENA
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Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,455,037
Liabilities
$4,790,184
Net assets
$3,664,853
Revenue
$6,807,520
Expenses
$6,959,593
Net income
-$152,073
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$56.2$5.83$50.4$22.7$17.1$5.66
2024Detailed filing. Detailed filing data is available for this year.$51.8$6.08$45.7$21.4$17.8$3.69
2023Detailed filing. Detailed filing data is available for this year.$47.2$6.36$40.8$21.0$18.0$2.98
2022Detailed filing. Detailed filing data is available for this year.$43.0$6.64$36.4$21.4$14.1$7.29
2021Detailed filing. Detailed filing data is available for this year.$37.4$9.20$28.2$18.1$10.9$7.17
2020Detailed filing. Detailed filing data is available for this year.$30.2$8.86$21.3$19.3$13.4$5.83
2019Detailed filing. Detailed filing data is available for this year.$25.6$9.70$15.9$17.6$15.3$2.34
2018Detailed filing. Detailed filing data is available for this year.$21.6$6.47$15.1$16.5$12.9$3.57
2017Detailed filing. Detailed filing data is available for this year.$18.1$7.30$10.8$15.1$11.6$3.54
2016Detailed filing. Detailed filing data is available for this year.$14.2$6.78$7.46$13.4$10.9$2.49
2015Detailed filing. Detailed filing data is available for this year.$11.4$6.57$4.87$11.5$9.34$2.17
2014Detailed filing. Detailed filing data is available for this year.$8.46$4.79$3.66$6.81$6.96$0.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.25$4.48$3.77$6.07
2012Summary only. Only limited summary data is available for this year.$7.72$4.62$3.10$6.15$5.78$0.38
2011Summary only. Only limited summary data is available for this year.$7.23$4.59$2.63$6.10$6.03$0.07